10. BE.18.03.ALGO (Algorithmic) Activity-Based Costing: Factory Overhead Costs The total factory overhead for Bardot Marine Company is budgeted for the year at $1,313,400, divided into four activities: fabrication, $646,000; assembly, $256,000; setup, $224,400; and inspection, $187,000. Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity-base usage quantities for each product by each activity are as follows: Fabrication Assembly Setup Inspection Speedboat 8,500 dlh 24,000 dlh 61 setups 106 inspections Bass boat 25,500 8,000 449 744 34,000 dih 32,000 dlh 510 setups 850 inspections Each product is budgeted for 4,000 units of production for the year. a. Determine the activity rates for each activity. Fabrication $ per direct labor hour Assembly $ per direct labor hour $ per setup Setup Inspection $ per inspection b. Determine the activity-based factory overhead per unit for each product. Round to the nearest whole dollar. Speedboat $ per unit Bass boat $ per unit